Umana: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Umana
Largest movements
- Receivables within one year +€2,328
up €2,328 (+421.2%), from €553 to €2,881
of which Trade receivables: +€2,328
- Cash -€1,406
down €1,406 (-31.7%), from €4,430 to €3,024
mainly Receivables within one year (-€2,328) and Tax, wage and social debts (-€307)
- Tangible fixed assets -€270
down €270 (-29.2%), from €928 to €657
- Profit (loss) carried forward +€848
up €848 (+6.2%), from -€13,738 to -€12,890
- Tax, wage and social debts -€307
down €307 (-17.2%), from €1,785 to €1,478
- Trade debts +€111
up €111 (+72.6%), from €153 to €265
- Gross operating margin +€84
up €84 (+2.0%), from €4,263 to €4,347
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,910 | €6,562 | +€652 | +11.0% |
| Fixed assets | 21/28 | €928 | €657 | -€270 | -29.2% |
| Tangible fixed assets | 22/27 | €928 | €657 | -€270 | -29.2% |
| Furniture and vehicles | 24 | €928 | €657 | -€270 | -29.2% |
| Current assets | 29/58 | €4,982 | €5,905 | +€923 | +18.5% |
| Amounts receivable within one year | 40/41 | €553 | €2,881 | +€2,328 | +421.2% |
| Trade receivables | 40 | €438 | €2,767 | +€2,328 | +531.2% |
| Other amounts receivable | 41 | €114 | €114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,430 | €3,024 | -€1,406 | -31.7% |
| Total equity and liabilities | 10/49 | €5,910 | €6,562 | +€652 | +11.0% |
| Equity | 10/15 | -€10,738 | -€9,890 | +€848 | +7.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,738 | -€12,890 | +€848 | +6.2% |
| Amounts payable | 17/49 | €16,648 | €16,452 | -€196 | -1.2% |
| Amounts payable within one year | 42/48 | €16,648 | €16,452 | -€196 | -1.2% |
| Trade debts | 44 | €153 | €265 | +€111 | +72.6% |
| Suppliers | 440/4 | €153 | €265 | +€111 | +72.6% |
| Taxes, remuneration and social security | 45 | €1,785 | €1,478 | -€307 | -17.2% |
| Taxes | 450/3 | €1,785 | €1,478 | -€307 | -17.2% |
| Other amounts payable | 47/48 | €14,709 | €14,709 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €270 | = | 0.0% |
| Other operating charges | 640/8 | €3,153 | €3,153 | = | 0.0% |
| Gross operating margin | 9900 | €4,263 | €4,347 | +€84 | +2.0% |
| Operating profit (loss) | 9901 | €840 | €923 | +€84 | +10.0% |
| Financial charges | 65/66B | €81 | €75 | -€6 | -7.3% |
| Recurring financial charges | 65 | €81 | €75 | -€6 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €758 | €848 | +€90 | +11.8% |
| Profit (loss) for the period | 9904 | €758 | €848 | +€90 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €758 | €848 | +€90 | +11.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.